Income tax deductions: 80C, 80D, NPS and more

Under the new regime, almost none of these are allowed. The main exception is the employer’s NPS contribution under 80CCD(2). Under the old regime you can claim all of them, within their caps.

Section	What for	Cap
80C, 80CCC, 80CCD(1)	Investments and payments listed in section 80C, pension plans (80CCC) and your own NPS (80CCD(1))	₹1,50,000 combined
80CCD(1)	Your own NPS contribution	10% of salary (20% of gross total income if self-employed), within the ₹1,50,000
80CCD(1B)	Extra NPS contribution	₹50,000, over and above 80C
80CCD(2)	Employer’s NPS contribution	14% of salary in the new regime. Allowed in both regimes
80D	Health insurance	₹25,000 for self and family (₹50,000 if senior), plus ₹25,000 for parents (₹50,000 if senior). Preventive check-up up to ₹5,000 counts within these
80DD, 80U	Disability (dependant or self)	₹75,000, or ₹1,25,000 for severe disability. Form 10-IA needed
80E	Interest on an education loan	No cap
24(b)	Home loan interest, self-occupied house	₹2,00,000
80TTA	Savings account interest (not seniors)	₹10,000
80TTB	Interest for resident senior citizens	₹50,000
80G	Donations	50% or 100%, depending on the fund. No deduction for cash over ₹2,000
80GG	Rent paid when you get no HRA	See the HRA calculator
10(13A)	HRA exemption	Least of three limits. See the HRA calculator

More limits, checked against the Income-tax Act, 2025

• Specified diseases (80DDB, now s.128): the amount actually paid, up to ₹40,000, or ₹1,00,000 when the patient is a senior citizen. You need a prescription from a specialist, and any insurance payout or employer reimbursement reduces the deduction.
• First-home loan interest (80EE, now s.130): up to ₹50,000 a year. The loan must have been sanctioned between 1 April 2016 and 31 March 2017, the loan must be no more than ₹35 lakh, the house must be worth no more than ₹50 lakh, and you must not have owned a house on the date of sanction.
• Affordable-home loan interest (80EEA, now s.131): up to ₹1,50,000 a year, for people who cannot claim s.130. The loan must have been sanctioned between 1 April 2019 and 31 March 2022, the stamp duty value must be no more than ₹45 lakh, and you must not have owned a house on the date of sanction.

Interest claimed under s.130 or s.131 cannot be claimed again under any other provision.

New section numbers

From tax year 2026-27 the Income-tax Act, 2025 renumbers these deductions. The ones we have checked:

1961 Act	2025 Act	What it covers
80C	123	Life insurance, PPF, ELSS and the other items in Schedule XV
80CCD	124	Pension scheme (NPS) contributions
80D	126	Health insurance
80DD	127	Maintenance of a dependant with a disability
80DDB	128	Treatment of specified diseases
80EE	130	First-home loan interest (old sanctions)
80EEA	131	Affordable-home loan interest (old sanctions)
80EEB	132	Electric vehicle loan interest
80G	133	Donations to certain funds
80GG	134	Rent paid without HRA

Most deductions in this list are available only under the old regime.